Houston's FY2026 GSA per diem is $128 per night, with a flat $80 daily allowance for meals & incidentals (M&IE) — in line with the $110 CONUS standard. Here's how the rates break down, what a full trip totals, and which member-rate hotels come in under the cap.
Houston FY2026 per diem rates
Houston's lodging and M&IE rates are flat across the fiscal year.
| Period | Lodging / night | M&IE / day |
|---|---|---|
| All year (FY2026) | $128 | $80 |
Calculate your trip
Pre-filled for Houston — set your dates and any provided meals to get the trip total.
M&IE breakdown
How Houston's $80 daily M&IE splits across meals. Provided meals are deducted at these amounts; the first and last travel day are paid at 75%.
| Component | Amount |
|---|---|
| Breakfast | $20 |
| Lunch | $22 |
| Dinner | $33 |
| Incidentals | $5 |
| Full day total | $80 |
| First & last day (75%) | $60 |
Hotels under the GSA lodging rate
27 member-rate hotels are available under Houston's $128 GSA lodging cap for an example July stay. A few of the closest to downtown:
Is per diem taxable in Houston?
The federal rule is the same everywhere: when an employer reimburses at or below the GSA rate under an accountable plan, Houston per diem is not taxable to the employee and isn't reported on the W-2. Pay above the rate, or skip the expense report, and the excess becomes taxable wages. See the IRS rules guide for the accountable-plan tests.
Frequently asked questions
What is the Houston per diem rate for 2026?＋
FY2026 lodging is $128/night, with $80/day for meals & incidentals.
Why is Houston's rate close to the standard?＋
GSA sets rates from average local lodging costs. Houston's lodging cap is near the $110 CONUS standard.
Can I find a hotel under the GSA cap in Houston?＋
Yes — 29 member-rate hotels come in under the cap, especially outside peak season. See the list on this page.